Articles & Advisories

Receipts and Releases: End of the Road or Just the Beginning

The discharge of an executor or trustee is the ultimate end-game of most, if not all, estate and trust administrations. Affording that kind of comfort level to the fiduciary can be accomplished in one of two ways, distinguished by whether the process is judicial or non- judicial. Although the judicial...

Spring Kick Off: Important Opinions Impacting the Trusts and Estates Field

As the interminable winter has finally come to a close, and spring has thankfully began to emerge, Surrogate and Appellate Courts have been immersed in significant issues affecting trusts and estates practice. The following decisions are a representative sampling of the many important opinions impacting the field.  Defective Acknowledgment May be...

HEARSAY ISSUES IN SURROGATE’S COURT HEARINGS AND TRIALS

Presented by John R. Morken, Esq. to the Surrogate’s Association of the State of New York, May 2018. Introduction A great deal of the evidence offered at a trial or hearing in the Surrogate’s Court is hearsay, or at least appears to be hearsay. What did the decedent say? What did his...

So, Where Is the Promised Disclosure Program for Household Cleaning Products?

State Environmental Regulation In his 2017 State of the State address, New York Governor Andrew M. Cuomo announced that the state would require manufacturers of household cleaning products to disclose chemical ingredients on their websites. Several months later, on April 25, 2017 (coinciding with Earth Week), the New York State Department...

Are Schools Exempt from Local Zoning Regulations?

The Appellate Division, Third Department, recently issued a decision rejecting a public school’s contention that it was not subject to a town’s zoning requirements. Many land use practitioners and local government officials believe that schools are exempt from all local zoning regulations. Indeed, the generally accepted practice in towns and villages...

Selling Your Business: Baskets, Deductibles and Caps, Oh My!

By Lyle C. Mahler You’re a business owner and have spent years nurturing and growing your business into a valuable asset, and now you have decided it’s finally time to monetize that asset and sell your business. You go about the process of engaging an investment bank or business broker to...

THE NEW TAX LAW: What Businesses Can Expect

The question we hear most from domestic business owners about the TCJA is, “How much will IRC Section 199A 20 Percent Pass-Through Deduction lower my tax liability in 2018?” Does TCJA affect the sale of a closely- held business? TCJA includes changes that both sellers and buyers should consider. Before TJCA, the maximum...

Farrell Fritz opens Albany office just steps from the Capitol

Law firm expands with focus on regulatory and government relations. Farrell Fritz, the law firm headquartered in Uniondale, has launched a new practice group: regulatory and government relations. Based in Albany, the new group’s office is steps away from the Capitol and Legislative Office Building. That location is convenient for the group...

Courts Tackle Issues Around the State

Recently, Surrogate and Appellate Courts throughout the state have been witness to an assortment of issues affecting trusts and estates. Indeed, opinions in the Third and Fourth Departments have respectively addressed testamentary capacity and the validity of a release, while surrogate’s in the metropolitan area have confronted discovery requests, and...

Recent Developments in Property Insurance Coverage Litigation

Viktoriya Kruglyak, associate at Farrell Fritz, is one of the contributors to this article. Introduction During this past year, the pace of cases involving large-scale disasters ground almost to a halt. However, in light of this year’s major hurricanes, there will undoubtedly be a significant uptick this coming year and thereafter. The...

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